A.R.S. § 42-18052: Property Tax Due Dates
Due dates and times; delinquency
Property taxes are due in two halves on October 1 and the following March 1, becoming delinquent after 5:00 p.m. on November 1 and the following May 1 respectively, but if the total tax is one hundred dollars or less the entire amount is due October 1 and delinquent after 5:00 p.m. on December 31, with any delinquency date falling on a weekend or legal holiday moving to 5:00 p.m. on the next business day.
Full statute text
Official text last checked against azleg.gov:
42-18052. Due dates and times; delinquency
A. Except as provided in subsection C of this section, one-half of the amount of the taxes on real property and personal property is due and payable on October 1, and the remaining one-half of the taxes is due and payable on the following March 1.
B. Except as provided in subsection C of this section, one-half of the amount of the taxes that are unpaid is delinquent after November 1 at 5:00 p.m. and the remaining one-half that is unpaid is delinquent after the following May 1 at 5:00 p.m.
C. If the total amount of taxes is one hundred dollars or less:
1. The entire amount of the taxes is due and payable on October 1.
2. The entire amount that is unpaid is delinquent after December 31 at 5:00 p.m.
D. If the delinquency date is a Saturday, Sunday or other legal holiday, the time of delinquency is 5:00 p.m. on the next business day.
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